,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #dhbi  ,,in ,,the ,,house ,,of  
,,representatives  ,october #bc1        
#bjai,ms4 ,del,bene 7for herself and    
,mr4 ,young7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide that the #ej 
percent limitation on the deduction for 
meal expenses does not apply to meals   
provided on certain fishing boats or at 
certain fish processing facilities4  #a4
 ,short title ,this ,act may be cited as
 the ,remote ,seafood ,employee ,meals  
,tax ,parity ,act4  #b4 ,meals provided 
on certain fishing boats and at certain 
fish processing facilities not subject  
to #ej percent limitation  7a7 ,in      
general ,section #bgd7n77#b77;,c7 of the
 ,internal ,revenue ,code of #aihf is   
amended by striking or at the end of    
clause 7iii71 by striking the period at 
the end of clause 7iv7 and inserting 1  
or1 and by adding at the end the        

following new clause3  7v7 provided--   
7,i7 on a fishing vessel1 fish          
processing vessel1 or fish tender vessel
 7as such terms are defined in section  
#baja of title #df1 ,united ,states     
,code71 or  7,,ii7 at a fish processing 
facility which is located in the ,united
 ,states north of #ej degrees north     
latitude and which is not located in a  
metropolitan statistical area 7within   
the meaning of section                  
#adc7k77#b77;,b774  4  7b7 ,effective   
date ,the amendments made by this       
section shall apply to taxable years    
beginning after ,december #ca1 #bjag4